The tariff classification of wrestling boots from China

N006886 March 1, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.11.9020 Ms. Pat Danilczyk USG Logistics Inc. Cargo Building 67 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of wrestling boots from China Dear Ms. Danilczyk: In your letter dated February 9, 2007, on behalf of the Henson Co., Inc., you requested a tariff classification ruling for wrestling boots/shoes. You have also provided a letter from Henson Co., Inc., that identifies the sample by style name and number, and the percentage breakdown measurements for the external surface area materials that comprise the upper. In addition, a wrestling products guide sales catalog, identifying these specialized footwear items to be marketed as “adidas” wrestling boots/shoes, along with a picture illustration of the submitted style and a detailed description of its attributes, has also been provided. Style name “Response” #2661443-Navy, is a men’s wrestling boot/shoe that has a navy blue, silver and white colored, predominately textile material upper and a rubber/plastic outer sole. The external surface area of the upper (ESAU) is stated in your submitted documentation to be 80% textile and 20% synthetic (rubber/plastics). The boot covers the ankle and is secured to the foot by a featured covered lacing system integrated with a slide fastener closure at the instep. Style name “Response” #2661451-Hunter Green and “Response” #2661417- Black, are shown by the sales catalog and stated in your letter to be this identically constructed wrestling boot/shoe, with the only difference being that of color. You state that this footwear will be valued at over $12 per pair. The applicable subheading for the wrestling boots, identified as Style name “Response” and by #2661443, #2661451 and #2661417, will be 6404.11.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials… sports footwear…other…valued over $12/pair…for men, youths and boys…other. The rate of duty will be 20% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division